Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Refund claim for amount deposited in PLA, whether duty or not, subject to time limitation u/s 11B of Central Excise Act, 1944. Held that Apex court in Modipon Ltd. case did not consider PLA amount as central excise duty, but a deposit utilizable for duty payment. Provisions of Section 11B inapplicable for PLA deposit refund. Commissioner's misinterpretation of Modipon Ltd. case rejected. Impugned order set aside, refund allowed, appeal allowed. CESTAT refers to Appellate Tribunal.
Refund claim for amount deposited in PLA, whether duty or not, subject to time limitation u/s 11B of Central Excise Act, 1944. Held that Apex court in Modipon Ltd. case did not consider PLA amount as central excise duty, but a deposit utilizable for duty payment. Provisions of Section 11B inapplicable for PLA deposit refund. Commissioner's misinterpretation of Modipon Ltd. case rejected. Impugned order set aside, refund allowed, appeal allowed. CESTAT refers to Appellate Tribunal.
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